Poland: annual environmental-use fee (opłata za korzystanie ze środowiska) due by 31 March
Date note: Re-verified 2026-09-09 on biznes.gov.pl/pl/portal/ou133 ("Opłaty środowiskowe"): "Wykaz za dany rok kalendarzowy złóż do dnia 31 marca następnego roku", confirming the 31 March deadline. The page also gives exact de-minimis thresholds: no filing required if the calculated annual fee for a given category is at or below PLN 100, and no payment required (but filing still required) at or below PLN 800, under the Prawo ochrony środowiska (2001).
Every year in March, due by the 31st. · Covers the prior calendar year. A de-minimis exemption applies if the calculated annual fee is below a small statutory threshold - verify current threshold before relying on applicability.
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What changes
Entities that use the environment in a way requiring a fee (e.g. emissions from company vehicles, water abstraction, or waste storage) must calculate and pay the annual environmental-use fee to the relevant marshal's office (Urząd Marszałkowski) by 31 March, covering the prior calendar year. A de-minimis exemption applies below a small annual fee threshold.
Who is affected
Businesses operating vehicles or other emission/water-use sources in Poland above the de-minimis threshold - like the KOBiZE report, this reaches beyond heavy industry to ordinary companies with a company vehicle fleet.
Sizes: micro, small, medium, large · Sectors: All sectors
What to do
Calculate the prior year's environmental fee based on emission/water-use sources; if above the de-minimis threshold, submit the report and pay via the marshal's office by 31 March.
Next occurrences
Penalty
Late-payment interest, plus administrative fines under the Environmental Protection Law (Prawo ochrony środowiska) for underpaid or unpaid fees.
Sources
- biznes.gov.pl - Opłaty środowiskowe (Złóż informację o korzystaniu ze środowiska) (www.biznes.gov.pl)
Last verified 9 September 2026. Informational only, not legal advice.